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JANE FRECKNALL-HUGHES's Outputs (3)

Governance disclosure quality and market valuation of firms in UK and Germany (2020)
Journal Article
Ullah, S., Ahmad, S., Akbar, S., Kodwani, D., & Frecknall‐Hughes, J. (2021). Governance disclosure quality and market valuation of firms in UK and Germany. International Journal of Finance and Economics, 26(4), 5031-5055. https://doi.org/10.1002/ijfe.2053

This study develops a 'comply or explain' index which captures compliance and quality of explanations given for non-compliance with the corporate governance codes in UK and Germany. In particular, we explain, how compliance and quality of explanation... Read More about Governance disclosure quality and market valuation of firms in UK and Germany.

Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how? (2020)
Journal Article
Kimani, D., Adams, K., Attah-Boakye, R., Ullah, S., Frecknall-Hughes, J., & Kim, J. (2020). Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?. Technological Forecasting and Social Change, 161, Article 120254. https://doi.org/10.1016/j.techfore.2020.120254

Blockchain is one the most remarkable technological innovations of the 21st century. The most notable application of blockchain is in the development and operation of cryptocurrencies (e.g. bitcoin, ethereum, among others). Besides the financial serv... Read More about Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?.

The role of income tax in the genesis of the tax profession (2020)
Journal Article
Frecknall-Hughes, J. (2020). The role of income tax in the genesis of the tax profession. Journal of Tax Administration, 6(1), 23-50

This paper has two main aims: first, to show how and why, from a functionalist perspective, income tax, especially after 1842, contributed to the development of the accounting profession; and, second, to show how, by this, the seeds of a specialist t... Read More about The role of income tax in the genesis of the tax profession.